Related to composion scheme

A dealer making supply of exempted can also opt for composition scheme voluntarily. Yes RCM provision also applicable to composition dealer.

Yes Sir. A dealer engaged in supply of Exempted Goods can opt for Composition Scheme under Section 10 of the CGST Act 2017. The only restriction U/s 10(2) of the CGST Act 2017 read with Rule 5 of the CGST Rules 2017 is that the person should not supply Goods which are not leviable to tax under the GST Act i.e. "NON TAXABLE SUPPLY" like Alcoholic liquor for Human Consumption, 5 Petroleum Products etc.

As far as RCM is concerned, YES the Composition Scheme Dealer is required to comply with the Reverse Charge Mechanism ( RCM ) Provisions wherever required.